As part of the European Semester 2019 Spring Package, the European Commission has published the 2019 country-specific recommendations (CSRs), which provide policy guidance to EU Member States for the next 12 to 18 months, including in relation to measures against aggressive tax planning. The member States for which aggressive tax planning is addressed in particular are as follows: Cyprus Cyprus has taken measures against aggressive tax planning, but the high levels of dividend and interest payments (relative to GDP) suggests that Cyprus' tax rules are used by companies that engage in aggressive tax planning. The absence of withholding taxes on...